What is Test of Details   Updated

This interactive overview course introduces auditors to substantive procedures, with emphasis on tests of details. Learners review how substantive procedures address relevant financial statement assertions, how tests of details differ from substantive analytical procedures, and how auditors select procedures based on assessed risks and evidence needs. The course also explores examples of assertion-based testing, including occurrence, completeness, accuracy, cutoff, valuation, existence, and rights and obligations. Updated content highlights professional skepticism, sufficient appropriate audit evidence, and the role of data analytics, technology-assisted analysis, and AI-enabled tools in supporting—but not replacing—auditor judgment.

CeriFi CPEdge is committed to bringing innovative solutions to you, now including nano-learning! As per NASBA Standards, a nano-learning course is a 10-minute, electronic, self-study course in which you are eligible to earn 1/5 (or 0.2) CPE credits.

At this time, nano-learning is not accepted by all state boards. If you are not sure whether your state board accepts nano-learning, you can ask your state board or visit the NASBA registry: (nasbaregistry.org).